Comments:
-Here is just a suggested structuring (although some of it is probably still off.)
-I suggest you limit the category of top tier to those who have actually been recognized as the best in their respective universes - after all "One of the Best MAs" doesn't mean all that much if you're going to . E.g. Shiva, Dragon and Bronze Tiger are basically noted as the 3 best in terms of skill in the DCU. Captain America and Wolverine are noted as among the best fighters in Marvel. And those who has proven themselves equal or very very very close to these fighters in skill.
I.E. Imo you should drop perhaps even a few more down a notch if they don't fulfill that criteria, and raise back any that the majority think does fit the criteria.
In the end it really should come to something akin to a normal distribution with most fighters in the second group.
-I've added WW and Black Canary into 2nd Tier. As well as Barbara Gordon, Black Cat, Storm and Catwoman. If you decide not to follow these suggestions then remember to add them back in.
Cosmic tier: (Can damage Cl100s with no problem)
Gamora, Karate Kid, Mantis, Midnight Sun
Uber tier: (Better than the greatest martial artists)
Gorgon, Stick
Top tier: ("Greatest Martial Artists"😉
Batgirl (Cassandra Cain), Batman, Bronze Tiger, Captain America, Connor Hawke, Iron Fist, Kingpin, Lady Shiva, Richard Dragon, Shang Chi, Shen Kuei (The Cat), Taskmaster, Wolverine
Second tier: (Master Martial Artist)
Azrael, Bane, Black Canary, Black Panther, Black Widow, Bullseye, Deadpool, Daredevil, Elektra, Eric Killmonger, Deathstroke, Green Arrow, Nightwing, Midnighter, Moon Knight, Nick Fury, Night Thrasher, Punisher, Ra's al Ghul, Red Hood, Red Skull, Robin, Sabretooth, US Agent, Wonder Woman
Third tier: (Moderately to Highly Skilled)
Batgirl (Barbara Gordon), Black Cat, Cyclops, Psylocke, Storm, Thing
Accomplished fighter: (Little formal training/Some Skill)
Beast, Catwoman, Luke Cage, Spider-Man